Reimbursement of expenses from social security services in a budgetary institution

What transactions should be used to record the return of funds to the Social Insurance Fund?

State institution:
The return of accounts receivable from the previous and current year is reflected in accounting in the same way - as a restoration of cash expenses. But the state institution is obliged to transfer the receivables of previous years to budget revenues.

In accounting, make the following entry:

D. KRB.1.304.05.213 – K. KRB.1.303.02.730 - the return from the FSS is credited to the personal account of the PBS (based on an extract from the personal account).

Reflect the return in f. 0503127 and f. 0503123 in the expenses section

In f. 0503127 such receipt is reflected as a restoration of cash expenses in section 2 “Expenses” in column 6 according to the corresponding analytics code with a minus sign, in section 3 on line 812 in gr. 5.

In f. 0503123 return of receivables of the current year is reflected similarly to f. 0503127. The return of accounts receivable from last year is reflected in sections 3 and 4 in lines 421, 501, 980.

Budgetary (autonomous) institution:

Reflect the return of receivables from previous years using the receipt code - 510 “Receipt to budget accounts.” Reflect the return of the current year as a restoration of expenses for the corresponding CVR (letter of the Ministry of Finance of Russia dated December 23, 2021 No. 02-07-10/77985).

The wiring is like this:

D. 0.201.11.510 - K. 0.303.02.730, increase in off-balance sheet account 17 (analytics code - KVR, KOSGU code - 213) reimbursement was received from the Social Insurance Fund for the current year (as a restoration of cash expenses).

D. 0.201.11.510 - K. 0.303.02.730, increase in off-balance sheet account 17 (analytics code - KVR, KOSGU code - 510) reimbursement was received from the Social Insurance Fund last year.

The current year's return is reflected in f. 0503737 section “Expenses” and f. 0503723 in the “Disposals” section with a minus sign, as a restoration of cash expense.

Return of last year in the report f. 0503737 is reflected in lines 591 and 950 with detail by CWR in the corresponding columns of the report f. 0503737.

In the report on f. 0503723 reflect the receipt from the Social Insurance Fund in the same way, that is, in section 3 on lines 421 and 501.

Rationale

1. From the recommendation

How to take into account contributions for insurance against accidents and occupational diseases

Postings

Postings for calculating premiums for insurance against accidents and occupational diseases depend on the type of institution.

In the accounting of government institutions:

Reflect the accrual and payment of contributions using the following entries:

The accrual of insurance against accidents and occupational diseases to employees, as well as the receipt of compensation from the Social Insurance Fund to reimburse expenses incurred by the institution, reflect the following entries:

This procedure is established by paragraph 104 of Instruction No. 162n

In accounting for budgetary institutions:

Reflect the accrual and payment of contributions using the following entries:

The accrual of insurance against accidents and occupational diseases to employees, as well as the receipt of compensation from the Social Insurance Fund to reimburse expenses incurred by the institution, reflect the following entries:

This procedure is established by paragraphs 60, 61, 65, 131–133 of Instruction No. 174n

2. From the recommendation

How can a budgetary (autonomous) institution reflect the crediting to the personal account of the amounts of receivables from previous years from the counterparty?

Reflect the return of receivables from previous years using the receipt code - 510 “Receipt to budget accounts.” Don’t forget, if you returned the current year’s advance, reflect the restoration of expenses according to the corresponding CVR. This is stated in the letter of the Ministry of Finance of Russia dated December 23, 2021 No. 02-07-10/77985.

When a receivable needs to be transferred to the budget

Transfer accounts receivable from previous years to budget income if cash expenses were due to:

 limits on budgetary obligations (budgetary allocations), including if cash expenditures were made by an institution in the status of a recipient of budgetary funds before changing the type of institution;

 targeted subsidies and subsidies for capital investments. Federal institutions have the right not to transfer receivables to budget revenue if there is a decision of the founder;

 budget investments (in the form of LBO).

This follows from paragraph 2 of the General Requirements, approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 82n, Article 242 of the Budget Code of the Russian Federation, Part 18 of Article 30 of the Law of May 8, 2010 No. 83-FZ, Part 3.17 of Article 2 of the Law of November 3, 2006 No. 174 -FZ and letters of the Ministry of Finance of Russia dated October 8, 2012 No. 02-13-06/4131.

If the debt is transferred to the budget by the counterparty (debtor), provide him with the details. Including:

 details of account 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation”;

 classification code for budget revenues and code for the budget revenue administrator administering the specified revenues.

If the counterparty has returned the debt to the institution’s personal account or in cash to the cash desk, transfer the money to budget revenue yourself.

In the payment document for transfer to the budget, the debtor or institution indicates the budget revenue code 000 1 1300 130 “Other income from compensation of state expenses.” This code needs to be detailed based on the budget from which cash payments were made. For example, if expenses were made through targeted subsidies from the federal budget, the code 000 1 13 02991 01 0000 130 is used. In this case, in place of the 1st–3rd digits of the code, indicate the code of the chief administrator. In place of the 14th–20th digits, indicate the code of the subtype of income. This is stated in paragraph 4.1 of Section II of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

When can a receivable be used in the current year?

An institution has the right to use returned accounts receivable from previous years in the current year if expenses were previously made at the expense of:

 funds from paid activities or through subsidies for government tasks;

 targeted subsidy, if there is permission from the founder.

This is stated in parts 17–18 of Article 30 of the Law of May 8, 2010 No. 83-FZ, part 3.15 of Article 2 of the Law of November 3, 2006 No. 174-FZ.

In these cases, the return of receivables from previous years is credited to the institution’s accounts. On the personal account, these receipts are reflected in the manner established by the Treasury of Russia or the financial authority (depending on where the institution has a personal account). This conclusion regarding targeted subsidies is confirmed by the Russian Ministry of Finance in letter dated October 8, 2012 No. 02-13-06/4131.

If the institution is serviced by the financial authority of a constituent entity of the Russian Federation (municipal entity), the procedure for recording transactions when returning accounts receivable from previous years is established by the relevant financial authority (Part 3, Article 30 of Law No. 83-FZ of May 8, 2010). Thus, in the Samara region, the return of accounts receivable from previous years is reflected as a restoration of cash expenses with reflection on the same BCC for which there was previously an expense (clause 5.6 of the Procedure approved by order of the Ministry of Financial Management of the Samara Region dated December 13, 2007 No. 12-21/98 ).

If a personal account is opened with the Treasury of Russia, the procedure for recording transactions on personal accounts is approved:

 for budgetary institutions - by order of the Treasury of Russia dated July 19, 2013 No. 11n;

 for autonomous institutions - by order of the Treasury of Russia dated December 8, 2011 No. 15n.

Now let’s look at how the Russian Treasury authorities reflect the return of receivables on personal accounts.

1. Refund for government assignments or paid activities

Such receivables from previous years are reflected in the personal account of a budgetary and autonomous institution (codes 20, 30). The institution manages this money independently.

The basis for crediting funds to the institution's personal account will be the debtor's payment documents. The institution must independently inform the debtor about the procedure for filling out such documents. For example, they need to indicate information about the account details to which receivables should be transferred. In the current year, funds can be credited according to the income code (as outstanding receipts). Then submit a notification to the Russian Treasury to clarify the operations (f. 0531852). And in it, indicate to which expense type code the received funds should be credited.

This follows from paragraphs 11, 12, 15 of the Procedure approved by Order of the Treasury of Russia dated July 19, 2013 No. 11n, paragraphs 10, 13 of the Procedure approved by Order of the Treasury of Russia dated December 8, 2011 No. 15n, and explained in the letter of the Ministry of Finance of Russia dated December 23, 2016 No. 02-07-10/77985

3. From the recommendation

How can a budgetary and autonomous institution draw up a Report on the institution’s implementation of the financial and economic activity plan (f. 0503737)

The report (f. 0503737) consists of four sections in order:

 income of the institution;

 expenses of the institution;

 sources of financing the institution's funds deficit;

 information on returns of balances of subsidies and expenses of previous years.

Fill in the indicators in the sections according to accounting data in the context of analytical codes of the budget classification structure.

In the sections of the Report, reflect:

Reflect the data of all sections in the following terms:

 personal accounts in the body that provides cash services - column 5;

 ruble and foreign currency accounts in credit institutions – column 6;

 cash register of the institution – column 7;

 non-cash transactions – column 8.

Features for Section 3

Reflect all cash flow transactions in line 700. Do it this way: on line 710 indicate cash receipt transactions, on line 720 – disposal transactions.

Additionally, expand the direction of movement of funds by line:

 520, 620 – receipt of money and the result of currency revaluation;

 730 – internal turnover: transfer of money from the account to the cash desk and back, between the accounts of the institution;

 820 – movement of money between the institution and separate divisions or branches that have the status of legal entities;

 830 – movement of money in the account balance or in the cash register for internal borrowings and non-cash transactions.

This procedure is established by paragraphs 36, 42–44.1 of the Instruction, approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n.

For more details on how to generate Report indicators (f. 0503737), see the table.

Attention: when you generated the Report (f. 0503737), check the equality in columns 4, 5, 6, 7, 8, 9: line 450 = line 500 with the opposite sign (clause 41 of the Instructions approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n).

What to consider in your quarterly report in 2021

When filling out the Report (f. 0503737), take into account the explanations of the financial department. For 2021 reporting, use the joint letter dated April 7, 2021 of the Russian Ministry of Finance No. 02-07-07/21798 and the Russian Treasury No. 07-04-05/02-308.

Generate the report according to the codes of the subtype of income, CVR and codes of the type of sources of financing budget deficits. Use the template from the letter. Do not include lines for which there are no indicators in the report.

If you are returning the balances of subsidies from previous years, detail line 910 “Returned balances of subsidies from previous years” by code:

 130 – return of remaining subsidies for government tasks;

 180 – return of targeted subsidies and grants.

Also see how to reflect cash shortages in the Report (f. 0503737).

All features of the quarterly Report (f. 0503737) are given in paragraph 2.2 of the appendix to the joint letter dated April 7, 2021 of the Ministry of Finance of Russia No. 02-07-07/21798 and the Treasury of Russia No. 07-04-05/02-308

How to reflect an overpayment on FSS postings

How to reflect these and other transactions in accounting? Examples of postings are in this article. Sometimes an employer calculates wages and withholds personal income tax from it, but mistakenly transfers the amount minus tax to the employee twice.

We recommend reading: What benefits are provided for labor veterans in Gai

We will understand how the required contributions are calculated and paid, how they are reflected in the payer’s records, what is the basis for charges and whether there is liability for non-payment or late submission of reports.

Which entries should be used to account for benefits?

The main subsidies that are paid from the Social Insurance Fund are the following payments: In another article, we provided a detailed breakdown of the list of such payments and methods for calculating them.

The right to offset the received excess amount against future contributions (if it fits within the current billing period); The right to receive a refund when contacting the Social Insurance Fund department with the appropriate package of documents. Dt 0.401.20.211, 0.109.60.211, 0.109.70.211 Kt 0.302.11.730 - disability benefits accrued, posting, at the expense of a budgetary institution. Dt 0.303.02.830 Kt 0.302.13.730 - benefits (posting) from the Social Insurance Fund have been accrued. Dt 0.302.11.830 (0.302.13.830) Kt 0.201.34.610 - issuance through the cash register. Dt 0.302.11.830 (0.302.13.830) Kt 0.304.03.730 - withholding money for transfer to the employee’s account. Dt 0.304.03.830 Kt 0.201.11.610 - transfer from the account of a budgetary institution of sick leave (and other payments) to the employee's account (use of interim account 304 is not mandatory).

Kt 18 (KOSGU) - accounting for the disposal of funds from accounting accounts. Dt 0.201.11.510 Kt 0.303.02.730 - crediting of compensation funds from the Social Insurance Fund, according to paragraph.

72, 132 Instructions 174n. Dt 0.303.02.000 Kt 0.302.13.000 - funeral assistance has been accrued. Dt 0.302.13.000 Kt 0.201.34.000 - funds were issued through the cash register.

Increase count. 18 on off-balance sheet (KOSGU 213) - withdrawal of funds from the cash desk of a budgetary institution.

Temporary disability benefits have been accrued, posting: Dt 69 Kt 70. Issue through the cash register - Dt 70 Kt 50.

Transfer via cash account - Dt 70 Kt 51.

Assistance paid to employees during pregnancy and childbirth is also reflected in Dt 69 and Kt 70. Dt 51 Kt 69 - funds received - reimbursement of expenses from the Social Insurance Fund. In the case when a lump sum funeral benefit is accrued and paid to an employee, the postings will be as follows:

• Dt 69 Kt 73 - accrual;
• Dt 69 Kt 76 - cases when a relative or other person receives help;
• Dt 69 Kt 76 - compensation for services of a specialized organization;
• Dt 73, 76 Kt 50, 51 - payment.

How to reflect an overpayment on FSS postings

How to reflect these and other transactions in accounting? Examples of postings are in this article. Sometimes an employer calculates wages and withholds personal income tax from it, but mistakenly transfers the amount minus tax to the employee twice.

We will not discuss the legality of accruing sick leave to the Social Insurance Fund before receiving money from the fund, because Ukrainian legislation does not give a clear answer to this question and one can argue about this for a long time, citing different examples and referring to many facts and laws.

FSS return postings 2021

Read about the features of reflecting penalties on social contributions in accounting here.

Results Changes in the administrator and legislation on social contributions are more related to the procedure for calculating and transferring these payments than to the accounting methodology. At the same time, timely signing of the new version of the order on the accounting policy for separate accounting of old and new contributions will help you avoid possible troubles with their erroneous payment or during a tax audit. In connection with the above, each policyholder can develop his own form of the corresponding application, using the following mandatory details provided by the Ministry of Health and Social Development of the Russian Federation: To simplify the procedure for drawing up the form, you can use a sample application for reimbursement of expenses to the Social Insurance Fund or the same form from the websites of the territorial departments of the Social Insurance Fund.

This article describes standard transactions that reflect the procedure for refunding funds in the buyer's and supplier's accounts, as well as the documents on the basis of which they are carried out.

• Debit 70 Credit 73 – the excess amount paid was withheld from the salary

In the month of erroneous accrual, reversing entries are made for the calculation of salaries, taxes and contributions.

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Cost calculation 90/3 68 VAT Accrual of VAT on shipped goods RUB 23,644. Consignment note 51 62 Payment for products of 155,000 rubles was received from Demos.

Discrepancy report 19 60 VAT accounting for returned goods RUB 23,644. Statement of discrepancies 68 VAT 16 Acceptance of returned goods for deduction RUB 23,644.

How to reflect an overpayment on FSS postings

In the first case, the employee was granted leave for the unworked period.
At the time of dismissal, the period for which vacation pay was paid remained unworked, and vacation pay became an excessively issued salary. There are often cases when the accounting department accidentally overestimated the amount of a certain tax in the entries and contributed more funds to the budget than expected. If you decide to start returning these funds, then find out well whether you have even the slightest debts on other fees.

Reflection in accounting of compensation from the Federal Social Insurance Fund of the Russian Federation

as amended as of May 14, 2019 The source of financial support for the costs of paying benefits for temporary disability are funds from the Federal Social Insurance Fund of the Russian Federation (with the exception of the first three days of temporary disability, which are paid at the expense of the employer).

To receive compensation from the Social Insurance Fund, a government agency must provide a certain list of documents to the fund department. We will consider the procedure for reimbursement of institution expenses for payment of benefits in this article.

The conditions, amounts and procedure for providing benefits for temporary disability, pregnancy and childbirth, and monthly child care benefits are regulated by Federal Law No. 255-FZ of December 29, 2006

“On compulsory social insurance in case of temporary disability and in connection with maternity”

The accounting (budget) accounting procedure in institutions is regulated by:

• in government institutions - instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (hereinafter referred to as instruction No. 162n);
• in budgetary institutions - instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter referred to as instruction No. 174n);
• in autonomous institutions - instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n (hereinafter referred to as instruction No. 183n).

At the same time, accounting (budget) accounting in government institutions is regulated by instructions approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), which is common for any type of institution. Based on the provisions of paragraph 132 of instructions No. 174n and paragraph.

160 of instruction No. 183n, the receipt of compensation from the Federal Social Insurance Fund of the Russian Federation to the personal account of the institution is reflected: Debit 0.201.11.510 credit 0.303.02.730 (0.303.06.730).

These transactions are reflected as a restoration of cash expenses under subsection 213 of KOSGU. It is necessary to note the use of off-balance sheet accounts to reflect transactions for reimbursement of funds from the Social Insurance Fund. The procedure for using off-balance sheet accounts will differ depending on the period for which the Social Insurance Fund reimburses expenses. So, if the Social Insurance Fund reimburses expenses of the current period, then such transactions are reflected by reducing off-balance sheet account 18 “disposal of funds” opened to account 201, according to expense items (KVR 119, KOSGU 213) (clause 367 of instructions No. 157n). If the Social Insurance Fund reimburses expenses for the previous reporting period (year), the receipt of the specified reimbursement to the personal account will be reflected by increasing the off-balance sheet account 17 “cash receipts” opened to account 201 (clause.

365 instructions No. 157n). In accordance with clause 104 of instruction No. 162n, the receipt of compensation from the Social Insurance Fund is reflected: Debit 1.304.05.213 credit 1.303.02.730 (1.303.06.730).

Funeral benefit

The funeral benefit is paid in the amount of funeral expenses incurred in accordance with the guaranteed list of services from clause 1 of Art. 9 of the Law of January 12, 1996 N 8-FZ, but not more than the amount provided for by the Government Decree on the date of death (clause 1 of Article 10 of the Law of January 12, 1996 N 8-FZ). The amount of the benefit increases by the regional coefficient established in the locality.

The maximum benefit amount in 2021 is 6,124.86 . (Resolution of the Government of the Russian Federation dated January 29, 2020 N 61).

The benefit amount is reset annually from February 1 of the current year.

Funeral benefits are not subject to personal income tax (clause 1, article 217 of the Tax Code of the Russian Federation) and insurance premiums (clause 1, clause 1, article 422 of the Tax Code of the Russian Federation, subclause 1, clause 1, article 20.2 of the Federal Law of July 24, 1998 N 125- Federal Law).

To reimburse the costs of paying a funeral benefit, the employer provides the Social Insurance Fund in paper form (clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of April 21, 2011 N 294):

• application (in the form approved by Order of the Federal Tax Service of the Russian Federation dated November 24, 2017 N 578);
• death certificate (the benefit recipient submits a certificate to the employer for whom the deceased worked).

The benefit is paid on the day of application (clause 2 of article 10 of the Federal Law of January 12, 1996 N 8-FZ).

The Social Insurance Fund reimburses expenses by transferring to the organization’s account. Offset against upcoming payments is not provided (clause 2 of the Regulations, approved by Decree of the Government of the Russian Federation dated 04/21/2011 N 294, Letter of the Federal Tax Service of the Russian Federation dated 02/14/2017 N BS-4-11 / [email protected] (clause 2)).

Calculation of benefits to a third party

On July 21, a relative of the deceased employee, O. V. Petrov, contacted the Organization with an application for payment of a funeral benefit. Attached to the application are documents for payment of funeral expenses in the amount of 10,000 rubles.

On July 21, the Organization paid the benefit.

On July 31, the Organization submitted an application for reimbursement of expenses to the Social Insurance Fund.

Step 1. Reflect the accrual of benefits using the document Transaction entered manually in the Transactions section - Transactions entered manually.

Features of filling out a document Operation entered manually according to the example:

• Debit - 69.01 “Calculations for social insurance”;
• Subconto 1 - Tax (contributions): accrued / paid ;
• Credit - 76.10 “Other settlements with individuals”;
• Subconto 1 - the individual to whom the benefit is paid is selected from the directory Individuals;
• Amount , Amount NU Kt - the amount of the benefit (in our example - 6,124.86 rubles).

Step 2. Reflect the payment of benefits in the document Write-off from current account transaction type Other write-off in the Bank and cash department - Bank statements - Write-off button.

Please indicate:

• The recipient is the individual to whom the benefit is paid, selected from the Counterparties directory (used to fill out a payment order);
• Debit account - 76.10 “Other settlements with individuals”;
• Employees of organizations - an individual, including a third party, to whom benefits are paid, selected from the directory Individuals;
• Expense item - Other expenses : Type of movement - Other payments for current operations .

In the payment order for the payment of benefits, indicate the type of income code - 2 , since this payment cannot be levied (clause 17, part 1, article 101 of Federal Law N 229-FZ).

More details Codes of types of income in payment documents

Calculation of employee benefits

If a funeral benefit is received by an employee of an organization, it should be reflected in 1C: BP 3.0 using a specially created accrual in the Payroll document (Salaries and personnel - All accruals).

On July 24, employee Osipov I.S. contacted the Organization with an application for payment of benefits for the funeral of a minor relative. Attached to the application are documents for payment of funeral expenses in the amount of 10,000 rubles.

On the same day, the Organization paid the benefit.

On August 17, July, the Organization submitted an application for reimbursement of expenses to the Social Insurance Fund.

Step 1. Create a new type of accrual - Funeral benefit in the Salaries and Personnel section - Payroll - link Accruals - Create button.

Please indicate:

• in the personal income tax : switch - not taxed ;

Step 2. Reflect the accrual of benefits in the Salary accrual document in the Salaries and Personnel section - All accruals - Create button - Salary accrual.

Click the Add to indicate the benefit recipient, then in the Accrued , use the link to make changes to the employee to whom the benefit is paid:

• Click the Add to indicate the previously created Funeral Benefit and the benefit amount.

In the calculation of 6-NDFL, the funeral benefit is not reflected (Letter of the Federal Tax Service of the Russian Federation dated March 24, 2016 N BS-4-11/5106), so the date of payment does not matter.

Step 3: Create a statement and pay the benefit as usual for payroll.

If the benefit is paid through a bank, then statements and payment orders will be generated taking into account the specified codes of the type of income in the accruals.

More details:

• Automatic substitution of income payment code in the statement
• Codes of types of income in payment documents

Formation of an application for compensation in FSS 1C

Create a document Application to the Social Insurance Fund for reimbursement of funeral benefits from the workplace Benefits at the expense of the Social Insurance Fund in the Salaries and Personnel (or from the journal Transfer of information about benefits to the Social Insurance Fund in the Salaries and Personnel ).

The document is filled out manually.

Indicate on the Funeral Expenses :

• Recipient of the benefit - by clicking the Add , add the individual who received the benefit, selected from the directory Individuals;
• Status - select from the list the status of an individual in relation to the deceased;
• The amount of the benefit is the amount of the benefit paid (in our example, 6,124.86 rubles);
• Number of pages - number of death certificates;
• Deceased - full name of the deceased to whom the benefit was paid.

On the Policyholder Information , the organization's data is filled in from the organization's card; the Bank details manually.

Print the application using the Print from the journal Transferring information about benefits to the Social Insurance Fund in the Salaries and Personnel . PDF Submit to the FSS on paper in person or by mail.

Reflection of benefits in reporting on insurance premiums

Funeral benefit in the RSV:

• paid to persons who are not employees of the organization - is not reflected (Letter of the Federal Tax Service of the Russian Federation dated September 3, 2018 N BS-4-11 / [email protected] );
• paid to employees of the organization - is reflected (clause 1, clause 1, article 422 of the Tax Code of the Russian Federation, clause 10.7 of the Procedure, approved by Order of the Federal Tax Service of the Russian Federation dated September 18, 2019 N MMV-7-11 / [email protected] ): PDF page 030 additional . 1.1, 1.2 section 1;
• p. 030 Appendix 2 to section 1.

Funeral benefit in 4-FSS:

• paid to persons who are not employees of the organization - is not reflected;
• paid to the organization's employees is reflected (Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ, clause 7.2 of Appendix 2 to the Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 N 381): PDF page 2 of Table 1.

Postings for the calculation of insurance premiums in 2019-2019

Postings for insurance premiums in 2019-2019 did not undergo major changes, but there are still some peculiarities in the calculation of these payments in connection with the change of the main administrator.

Let's look at them in more detail. Read about what has changed in the rules for calculating contributions due to the change of their administrator here. Let's look at the basic accounting entries for accounting for social insurance contributions using an example.

In accounting, calculations for contributions will look like this: Wages accrued for March 2021 Contributions for temporary disability and maternity accrued (VNiM) Contributions accrued for compulsory pension insurance (OPI) Contributions accrued for compulsory medical insurance (CHI) Contributions accrued for accident insurance cases and work-related injuries (NSiPT) VNIM benefits accrued at the employer's expense (3 days) VNIM benefits accrued at the expense of the Social Insurance Fund (6 days) Reimbursement received from the Social Insurance Fund* * Reimbursement from the Social Insurance Fund received minus unpaid contributions to the Social Insurance Fund.

IMPORTANT! In order to protect yourself in the event of a tax audit or legal proceedings, add provisions to the accounting policy order regarding changes in the accounting methodology for insurance premiums. Read about the features of reflecting penalties on social contributions in accounting here.

Read about innovations in the rules for submitting reports to the Social Insurance Fund in the material “Beneficial changes in the procedure for submitting 4-FSS reports.” Be the first to know about important tax changes

Refund of overpayment of FSS budget postings

However, the latter is in no hurry to comment on the designated topic. Therefore, the accountant has no choice but to study arbitration practice; but the author proposes to start with the norms of legislation, which in controversial situations are still primary. So, the procedure for offset and return of amounts of overpaid insurance premiums, penalties and fines is established in Art.

If you voluntarily return the overpayment, there is no need to make any mutual settlements with the personal income tax officer, since he returns the money from which personal income tax has already been withheld, that is, minus tax. There is an overpayment of insurance premiums.

Accrual of sick leave: postings

Sick leave is issued to an employee due to temporary loss of ability to work and is paid for by the employer or the Social Insurance Fund. Payments due for the period of incapacity for work are calculated based on average earnings for the last 2 years and the number of days for which a certificate of incapacity for work was issued.

To calculate sick leave, it is necessary to establish the causes of disability and determine whether your region is participating in the pilot project of the Social Insurance Fund (see.

Decree of the Government of the Russian Federation dated April 21, 2011 No. 294). The listed factors have a direct impact on the accounting entries for the accrual of benefits. A sick leave can be issued for various reasons, but to calculate and make entries it is enough to distinguish 3 groups of reasons:

• by illness;
• in connection with pregnancy and childbirth;
• as a result of a work injury.

Payment for days missed due to illness is calculated depending on length of service and is paid in part by the employer.

The amounts of sick leave payments in the two remaining cases are made entirely from the Social Insurance Fund budget and do not depend on length of service.

Accounting entries are formed based on whether the region in which the company operates participates in the FSS pilot project. From the point of view of calculating the amount due for days of incapacity, all regions of the country are divided into two categories: those participating in the FSS pilot project and those not. If the region in which the company operates does not participate in the pilot project, then both parts of the sick leave are calculated and paid by the employer, and the Social Insurance Fund subsequently reimburses the amounts paid. Let's look at the accounting entries for a certificate of incapacity for work using an example.

The employee received compensation for 10 days of illness in the amount of 5,000 rubles. The employee received payments for the period of incapacity for work during pregnancy and childbirth in the amount of 145,000 rubles. Postings on sick leave in regions not participating in the FSS pilot project:

Additional days off to care for a disabled child

Parents of a disabled child are entitled to 4 additional days off per month, paid at the expense of the Social Insurance Fund (Article 262 of the Labor Code of the Russian Federation). The employee must submit (clauses 2 - 5 of the Rules, approved by Decree of the Government of the Russian Federation of October 13, 2014 N 1048):

• application in the approved form (approved by Order of the Ministry of Labor of the Russian Federation dated December 19, 2014 N 1055n);
• child's birth certificate;
• a document confirming his place of residence;
• certificate of disability;
• a certificate from the second parent’s work about the days off they used this month.

For each additional day off, the average daily earnings are calculated, paid together with the next salary (Article 262 of the Labor Code of the Russian Federation, Letter of the Social Insurance Fund dated 05.05.2010 N 02-02-01/08-2082).

To compensate for additional days off to care for a disabled child, the employer submits to the Social Insurance Fund in paper form (clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of April 21, 2011 N 294):

• application (in the form approved by Order of the Federal Tax Service of the Russian Federation dated November 24, 2017 N 578);
• a certified copy of the order to provide additional days off to one of the parents (guardian, trustee) to care for disabled children.

The Social Insurance Fund reimburses expenses (average earnings and insurance premiums) by transferring to the organization’s account within 12 working days:

• 10 days - for consideration;
• 2 days to make a decision.

Offset against upcoming payments is not provided (clause 2 of the Regulations, approved by Government Resolution No. 294 dated April 21, 2011, Letter of the Federal Tax Service of the Russian Federation dated February 14, 2017 No. BS-4-11 / [email protected] (clause 2)).

Creating an accrual type

Payment for additional days off to care for a disabled child:

• not subject to personal income tax (part 17 of article 37 of Law No. 213-FZ, paragraph 78 of article 217 of the Tax Code of the Russian Federation);
• is subject to insurance premiums (clause 1, clause 1, article 420 of the Tax Code of the Russian Federation, clause 1, article 20.1 of Law No. 125-FZ).

To calculate benefits, create a new type of accrual - Leave to care for disabled children in the Salaries and Personnel section - Salary calculation - link Accruals - Create button.

Install:

• In the personal income tax : switch - not taxed ;

Calculation of benefits

In August, an employee of the Organization, Drozdov O.V., was awarded an allowance for 4 days of leave to care for a disabled child in the amount of 6,000 rubles.

Calculate the amount of benefits outside the program based on average earnings in a similar way >>

Reflect the accrual of benefits in the Salary accrual document in the Salaries and Personnel section - All accruals - Create button - Salary accrual.

Fill out the document as usual, then in the Accrued , follow the link, make changes for the employee to whom the benefit is paid:

• By clicking the Add , indicate the previously created accrual Leave to care for disabled children , vacation days, and the amount from the calculation made outside 1C;
• adjust other accruals for the month according to the hours worked.

Postings according to the document

The document generates transactions:

• Dt Kt - payroll;
• Dt 69.01 Kt - accrual of benefits for caring for disabled children;
• Dt Kt 68.01 - calculation of personal income tax from wages;
• Dt Kt 69.01 - calculation of contributions to the Social Insurance Fund from salary;
• Dt 69.01 Kt 69.01 - calculation of contributions to the Social Insurance Fund from the benefit amount;
• Dt Kt 69.03.1 - calculation of contributions to the FFOMS from wages;
• Dt 69.01 Kt 69.03.1 - calculation of contributions to the FFOMS from the benefit amount;
• Dt Kt 69.11 - calculation of contributions to NS and PZ from salary;
• Dt 69.01 Kt 69.11 - calculation of contributions to NS and PZ from the benefit amount;
• Dt Kt 69.02.7 - calculation of contributions to the Pension Fund from salary;
• Dt 69.01 Kt 69.02.7 - calculation of contributions to the Pension Fund from the benefit amount.

Formation of an application in 1C for compensation from the Social Insurance Fund

The employer is reimbursed not only the amount of the benefit, but also the insurance premiums from it. Therefore, the application should be completed after insurance premiums have been calculated.

Create a document Application to the Social Insurance Fund for reimbursement of payments to parents of disabled children from the workplace Benefits at the expense of the Social Insurance Fund in the Salaries and Personnel (or from the journal Transfer of information about benefits to the Social Insurance Fund in the Salaries and Personnel ).

The document is filled out manually.

Specify additional payment on the Payment tab. days off :

• Employee - click the Add to add an employee who received benefits, selected from the Employees directory;
• Status - select from the list the employee’s status in relation to a disabled child (in our example - 2 (father));
• Average daily earnings - the amount of average daily earnings from which the benefit is calculated (in our example - 1,500 rubles);
• Benefit amount - accrued benefit amount (in our example - 6,000 rubles);
• Number of pages - number of pages of copies of leave orders;
• Amount of contributions - the amount of insurance premiums accrued for benefits (in our example - 1,812 rubles).

On the Policyholder Information , the organization's data is filled in from the organization's card; the Bank details manually.

Print the application using the Print from the journal from the journal Transferring information about benefits to the Social Insurance Fund in the Salaries and Personnel . PDF

Reflection of benefits in reporting on insurance premiums

Payment for four additional days for caring for disabled children is subject to insurance contributions (clause 1 of Letter of the Ministry of Finance of the Russian Federation dated March 30, 2017 N 03-15-05/18599) and is reflected in the DAM and 4-FSS in the usual manner.

Accounting entry of penalties and fines for overpaid insurance premiums

• sending a resolution to bailiffs in order to collect contributions from the payer’s assets;
• if the payer is an individual, filing a claim in court to withhold the debt from his existing assets.

You can calculate penalties using our calculator. Methods for collecting penalties and the negative consequences of their late payment If the payer neglected the opportunity to voluntarily pay contributions, they are collected using the following methods:

Calculation of benefits and reporting of compensation in 1C:Enterprise 8

The algorithm for generating reports based on data calculation in two programs is quite simple. The calculation of wages, unified social tax accruals and benefits is carried out in the 1C: Salaries and Personnel Management 8 program. After which the calculation results are reflected in the accounting and tax accounts using the document. Postings are generated automatically when you click the Fill

.

The user has the opportunity to control the data uploaded to the 1C: Accounting 8 program using a report with the same name - Reflection of salaries in regulated accounting

(Fig. 1).

Rice. 1

This report has a “checkerboard” shape familiar to an accountant, where the debit account is indicated vertically and the credit account horizontally.

After checking the calculation results, the file with information is uploaded (Fig. 2) for accounting and tax accounting to any directory, for example, My Documents

. Note that before unloading, you need to check the presence of checkboxes next to the objects being unloaded:

• accounting data for personal income tax and unified social tax,
• Social insurance benefits accounting data.

Rice. 2

Then the file is uploaded to the information database of the 1C: Accounting 8 program.

In the Operation Log

“data on wages, taxes and social benefits are automatically recorded.
Simultaneously with recording the transactions, a personal income tax and unified social tax document is generated - income and taxes
, indicating taxable income.

This data is involved in the generation of regulated reporting.

Report columns reflecting mutual settlements with the budget and funds are also filled in automatically: according to payment orders.

Let's consider the operation of reflecting in reporting the amount of reimbursement by the executive body of the Federal Social Insurance Fund of the Russian Federation of expenses for state social insurance using a practical example.

How to record returns from the Social Insurance Fund into budget income

Answered by Olga Morgunova, expert In accounting for a budgetary institution, we recommend making the following entries: Debit 4.201.11.510 Credit 4.303.02.730 – Funds from the Federal Social Insurance Fund of Russia (accounts receivable from previous years) were credited to the personal account (KVR 119) Decrease in off-balance sheet account 18 (KOSGU 213) Debit 4.303 .05.830 Credit 4.201.11.610 – The amount of overpayment received from the Federal Social Insurance Fund of Russia was transferred to budget income (KVR 119) Increase in off-balance sheet account 18 (KOSGU 213) In the accounting of the income administrator, the entry will be as follows: Debit KDB.1.210.02.130 Credit KDB.1.303.05.730 Recommendation 1 below is no longer in force, but these postings are relevant.

Kt 18 (KOSGU) - accounting for the disposal of funds from accounting accounts. Dt 0.201.11.510 Kt 0.303.02.730 - crediting compensation funds from the Social Insurance Fund, in accordance with clauses 72, 132 of Instruction 174n. Dt 0.303.02.000 Kt 0.302.13.000 - funeral assistance has been accrued.

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Rationale 1. From the recommendation (no longer valid) How to reflect contributions to compulsory pension (social, medical) insurance in accounting and taxation In accounting for budgetary institutions: Receipt in the current year of reimbursement of expenses from the Federal Social Insurance Fund of Russia for compulsory social insurance for the previous year should be reflected as a recovery cash expense (reflected by the same type of expense for which the cash payment was made).

This is stated in paragraph 11 of the Procedure, approved by order of the Treasury of Russia dated July 19, 2013.

No. 11n. In accounting, make the following entry: No. Contents of the transaction Account debit Account credit 1. Funds from the Federal Social Insurance Fund of Russia are credited to the institution’s personal account (KVR 119) 0.201.11.510 0.303.02.730 Decrease in off-balance sheet account 18 (KOSGU 213) This procedure follows from paragraphs 72, 132 of Instruction No. 174n. Moreover, if previously the cash expense was made by an institution in the status of a recipient of budget funds (before changing the type) at the expense of budget funds, the funds received from the Social Insurance Fund of Russia must be transferred to budget revenue.

When changing the type of institution (during the inter-reporting period), in accounting it was necessary to transfer the overpayment of insurance premiums, listed under KFO 1, to KFO 4 and, with an additional entry, reflect the debt to the budget under the credit of account 4.303.05.000 “Calculations for other payments to the budget.” This follows from section II of the appendix to the letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07/1546 and paragraph 12 of the appendix to the letter of the Ministry of Finance of Russia dated December 22, 2011.

No. 02-06-07/5236. This year, when you receive an overpayment from the FSS of Russia for last year, make the following entries: No. Contents of transaction Account debit Account credit 1. Funds from the FSS of Russia (accounts receivable from previous years) are credited to the personal account (KVR 119) 4.201.11.510 4.303.02.730 Decrease in off-balance sheet account 18 (KOSGU 213) Next, transfer the funds received to budget revenue. And do not forget to send a notice to the budget revenue administrator (usually the founder or its territorial body) in form No. 0504805.

In this case, make the following entries in accounting: No. Contents of transaction Account debit Account credit 1.

The amount of overpayment received from the FSS of Russia is transferred to budget revenue (KVR 119) 4.303.05.830 4.201.11.610 Increase in off-balance sheet account 18 (KOSGU 213) If the FSS of Russia independently transfers funds to budget revenue, make an entry in accounting (based on the notification in the form No. 0504805 received from the income administrator): No. Contents of transaction Account debit Account credit 1.

Funds from the Federal Social Insurance Fund of Russia (accounts receivable from previous years) were credited to budget revenue 4.303.05.830 4.303.02.730 This procedure follows from paragraphs 72, 132 of Instruction No. 174n. 2. How an administrator can take into account budget revenues Situation: how to reflect in accounting the return to budget revenue of overpayments of taxes from previous years, if the inspection transferred the money to the personal account of the PBS. If the inspection transferred money to the personal account of the PBS, transfer the amount of the refund to the budget revenue yourself.

In the application, indicate the code of income from compensation of state costs.

Notify the cash receipts administrator about expected budget revenues. To do this, fill out a Notice (f. 0504805). When the money arrives in the administrator’s personal account, he will notify you of this in a return Notice (f. 0504805). In the accounting of the recipient of budget funds and the cash receipts administrator, make the following entries: No. Contents of transaction Account debit Account credit In PBS accounting: 1.

The refund of overpayments for taxes from previous years has been credited to the personal account of the PBS (based on an extract from the personal account) KRB.1.304.05.290 KDB.1.303.ХХ.730 2.

The notification of the cash receipts administrator about the return of receivables from previous years for overpayment of taxes is reflected (based on the Notice f.

0504805) KDB.1.304.04.130 KDB.1.303.05.730 3.

Receivables from previous years for overpayment of taxes were transferred from the personal account of the PBS to the budget revenue (based on an extract from the personal account and Notice f. 0504805 from the cash receipts administrator) KDB.1.303.05.830 KRB.1.304.05.290 In the accounting of the cash receipts administrator: 1.

A notice (f. 0504805) from the accrual administrator about the expected receipts of receivables from previous years for overpayment of taxes KDB.1.303.05.830 KDB.1.304.04.130 2 was accepted for accounting.

The receipt of receivables from previous years for overpayment of taxes to the budget is reflected (based on an extract from the personal account) KDB.1.210.02.130 KDB.1.303.05.730 In the accounting of the revenue administrator: 1.

The receipt of receivables from previous years for overpayment of taxes to the budget is reflected (based on an extract from the personal account) KDB.1.210.02.130 KDB.1.303.05.730 XX - analytical code of the group and type of synthetic account of the accounting object. Such postings are given in paragraphs 91, 104, 109, 110, 111 of Instruction No. 162n.

In the records of a government institution

However, if the institution confirms its need for these funds and coordinates it with the founder, then the amount of received receivables can be used this year for similar purposes, in accordance with the amended FCD plan.

In accounting for budgetary and autonomous institutions

Funds received when repaying accounts receivable from previous years for expenses, the source of financing of which are targeted subsidies or subsidies for capital construction, are subject to return to the appropriate budget (clause 2 of the General requirements for the procedure for collecting unused balances of subsidies into the appropriate budget, approved by the Order of the Ministry of Finance of the Russian Federation dated July 28, 2021 No. 82n).

In the article “Accounting for reimbursements from the Social Insurance Fund in budgetary organizations participating in the pilot project,” we discussed the procedure for reimbursements from the Social Insurance Fund in accordance with the recommendations given in the Letter of the Ministry of Finance of Russia dated December 26, 2021 No. 02-05-10/102478. Let us recall that the Ministry of Finance recommends reflecting compensation for preventive measures as “new” income from cost compensation. In turn, it is recommended to reflect reimbursement of expenses for paying funeral benefits and paying for 4 days of child care for a disabled person as a restoration of cash payments or a return of receivables from previous years, depending on the period of these payments.

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What entries should be made when reimbursing money from the Social Insurance Fund in budgetary institutions?

A special assessment was carried out as part of measures to reduce injuries (KVR 119, 129) KRB.1.401.20.226 KRB.1.302.26.730 7000 4. The fee for the special assessment was transferred (KVR 119) KRB.1.302.26.830 KRB.1.304.05.226 7000 5 Accrual reflected requirements for compensation of state costs incurred as part of measures to reduce injuries KRB.1.209.30.560 KDB.1.401.10.130 7000 6.

Budgetary accounting of accepted expenses for preventive measures by the social insurance fund

If a special assessment of working conditions was carried out at the expense of accident insurance contributions, take into account the costs of reducing the debt on insurance premiums to the Federal Social Insurance Fund of Russia. An example of how to reflect in accounting the financing of preventive measures to reduce injuries. The state institution "Alpha" finances preventive measures to reduce injuries.

At the same time, there are often situations when, along with 1C: Accounting 8, an organization uses the 1C: Salaries and Personnel Management 8 program. Its use greatly facilitates the work of payroll clerks and HR employees. It allows you to automate such labor-intensive operations as recording working hours, calculating complex accruals, sick leave, child care benefits, indexing benefits, as well as calculating vacation pay and other payments accrued based on average earnings. If the salary is calculated in this application solution, then upon completion of its calculation, data on wages and benefits are loaded into the 1C: Accounting 8 program, where the main part of the reporting is generated.

Posting overpayments to the Social Insurance Fund

As a result, instead of a 60 percent benefit, a 100 percent benefit was applied, which inflated the amount of benefit payable to the employee. To pay this benefit, funds were received from the Social Insurance Fund for VPT, paid to the employee in April 2021.

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If at the time of entering balances there are advance payments for transfers of contributions to social insurance funds, there was actually a debit balance for mutual settlements with funds, then entering balances for mutual settlements with funds can be done using manual accounting operations, as well as adjusting the accumulation register entries "Mutual settlements for contributions to funds."

Algorithm for reimbursement of costs for injury prevention at the expense of the Federal Social Insurance Fund of the Russian Federation

To receive funding, an institution must submit an Application for financial support for preventive measures to the local branch of the FSS of the Russian Federation at the place of its registration before August 1, 2017. The application is submitted by the policyholder or a person representing his interests on paper or in the form of an electronic document. The application form is approved in Appendix 3 to the Administrative Regulations, approved by Order of the Ministry of Labor of Russia dated September 2, 2014 No. 598n (hereinafter referred to as Administrative Regulations No. 598n).

With the application you must submit:

financial support plan for preventive measures (in the form according to the appendix to Rules No. 580n);

a copy of the list of measures to improve working conditions and safety. There is no standard form of the form; it must be developed independently, taking into account the specifics of the organization’s structure, the nature of its activities and planned events;

other documents necessary to consider the issue of financing preventive measures to reduce industrial injuries and occupational diseases of workers. The specified list of documents is given in paragraph 4 of Rules No. 580n. Each event has its own package of documents (see Table 1).

Table 1

Document packages depending on the event

The FSS of the Russian Federation has no right to require other documents, except for those specified in paragraph 4 of Rules No. 580n, from the policyholder (with the exception of the documents specified in paragraph 5 of Rules No. 580n).

How to return or offset an overpayment of insurance premiums for 2021

Since contributions “for injuries”, as before, are under the jurisdiction of the Federal Social Insurance Fund of the Russian Federation, Social Insurance will also be responsible for their return, in connection with which Federal Law No. 125-FZ of July 24, 1998 uses Article 26.12. It describes the procedure for offset or return of surplus.

Please note that if an error was made in the payment orders when paying insurance premiums, you do not need to submit clarifying information to the funds. You will have to return the payment according to the scheme described above, through the tax authorities and, if necessary, transfer the funds again.

Reimbursement of money from the Social Insurance Fund for a special assessment, posting to a budget institution

Payments at the expense of the Social Insurance Fund The main subsidies that are paid at the expense of the Social Insurance Fund are the following payments: In another article, we provided a detailed explanation of the list of such payments and methods for calculating them.

Reimbursement of the Social Insurance Fund in 2021: reflection in accounting (budget) accounting

Good afternoon. The amounts of reimbursement of expenses received from the Social Insurance Fund and reflected in the reporting on insurance premiums, fill out the document Receipt to the current account from the section Bank and cash desk - Bank - Bank statements, indicate: - Type of payment - Other receipt; — Settlement account – 69.01; — Type of payment – ​​Tax (contributions): accrued/paid.

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Reporting to the Social Insurance Fund

The regulated form 4-FSS “Calculation of accrued and paid insurance premiums” must be submitted to the FSS on a quarterly basis. In "1C: Accounting 8.3" this form is filled out through a special workplace "1C: Reporting".

The program allows you to connect the paid service “1C: Reporting”, which provides electronic exchange with the government. authorities and submitting reports via the Internet. But even if this service is not connected, in 1C you can create and automatically fill out the required reports, save them in the program and then upload them as a file or print them for paper submission.

Get 267 video lessons on 1C for free:

Reports/ 1C:Reporting/ Regulated reports

To create a new one, click “Create” and select the type of report in the form that opens. In our case, we need to open the “Reporting to funds” group and select 4-FSS.

After this, a window will appear to select an organization (if there are several) and a reporting period. The selected period cannot be changed subsequently (if the period was selected incorrectly, you will have to create a new report).

After selecting the period, the 4-FSS report itself will open. The tabs on the left panel correspond to sections of the report; when you click on a tab, the section is displayed on the right side. In order for data to appear in the report sections, you must click the “Fill” button; without this, the report will remain empty.

Sections of the report are filled in with data based on the completed documents available in the program. For example, in Table 1 of Section 1, the indicators “Accrued for payment of insurance premiums” will reflect the amount of contributions taken from the payroll documents for the corresponding period.

note

: if sick leaves were entered during the reporting period, then the amount of benefits accrued for them automatically falls into the indicator “Expenses for compulsory insurance purposes” 4-FSS; no additional actions are required for this.

Paid contributions are also included in the report automatically from bank statements recording the payment of contributions to the Social Insurance Fund. It is also possible to add new lines to reflect the payment of contributions.

In addition, paid benefits are reflected in table 2 of section 1 (“Expenses for compulsory social insurance”), as well as in table 3 of section 1 (“Calculation of the base for calculating contributions”) as non-taxable amounts.

Similarly, the program fills out section 2 related to insurance against industrial accidents.

For some indicators, the report provides a transcript. For example, to see what the amount of temporary disability benefits in Table 2 is made up of, you need to highlight this indicator and click “Decipher”. A window will open displaying employees and the amounts of benefits accrued to them.

Unlike accounting and analytical reports, the user can save all regulated reports in the program, in the “1C: Reporting” list, by clicking the “Record” button. Each report can be downloaded as a file to your hard drive or storage media, or printed using the appropriate buttons.

If necessary, the program allows you to generate not only a 4-FSS report, but also a 4a-FSS report (provided by certain categories of individuals).

How to return overpayment of insurance premiums from the tax office in 2021

The company erroneously paid contributions to compulsory pension insurance in the amount of 2,700 rubles in March 2021. After submitting reports for the 1st quarter on May 20, an application was submitted to the Federal Tax Service for the return of the excessively transferred amount. The actual transfer of the overpayment was made on June 30, 2021. The company has determined:

Since 2021, the administration of contributions is carried out by the Federal Tax Service. To return amounts overpaid in 2021, you must contact the Inspectorate at the place of registration of the organization or registration of the individual entrepreneur. Until 2021, control over the calculation and payment of contributions to pension, health and social insurance was carried out by the Pension Fund and the Social Insurance Fund.

How to reflect a refund from the Social Insurance Fund? (valova s.)

Debit 2,201 11,510 Credit 2,209 30,660, at the same time an increase in off-balance sheet account 17 (130 An KVD, 130 KOSGU) is reflected - the receipt of funds from the Social Insurance Fund of the Russian Federation to the personal account of a budgetary institution is reflected;8. Debit 2,508 10,130 Credit 2,507 10,130 - reflects the receipt of income from the provision of paid services for the current financial year. For information: Recently, financial department specialists are increasingly focusing on the application of clause 18 of Instruction No. 157n, according to which the “Red reversal” method is used to make accounting adjustments caused by the need to correct errors made in accounting (see, for example, the letter of the Ministry of Finance of Russia dated 04.07.2017 N 02-08-05/42393). In the situation under consideration, no error was made, so using the “Red reversal” method would be incorrect.

What to do if you overpay insurance premiums

• In person or with the help of a representative. You need to come to the territorial department of the desired fund (FSS or Pension Fund) and submit an application. If it is transferred by a representative, then the paper must be notarized. The advantage of this option is getting results in the shortest possible time. The downside is that you have to go to the fund.
• Via mail. You need to send a registered letter with a list of attachments and notification of receipt. Pros: You don’t need to come to the fund in person. The downside is that it takes time to deliver the letter.

The overpayment is returned to the organization's account. Therefore, this account number must be written down in the application. If the funds are returned to the individual entrepreneur, they are sent to the account used for commercial work.

FSS Returned Overpayment What Postings

But wouldn’t these funds be considered targeted? Surely they will not be carried out according to the budget cost estimate and at the same time they do not relate to entrepreneurial activity? Most likely, the principle is not that the accounting account should be compared one to one with the personal account, but still that 304 05 reflects exclusively BUDGET FINANCING, even if other financial flows pass through this personal account.

The excess amount of benefits paid is collected from the employee’s salary. Let's figure out how such transactions are reflected in accounting and tax accounting. 1 Federal Law No. 212-FZ of July 24, 2021 – hereinafter referred to as Law No. 212-FZ.